Retail Leisure and Hospitality Relief
You could qualify for retail, hospitality and leisure relief if your business is mainly being used as a:
- shop
- restaurant, café, bar or pub
- cinema or music venue
- hospitality or leisure business - for example, a gym, a spa or a hotel
If you’re eligible, you could get:
50% off your business rates bills for the 2022 to 2023 tax year (1 April 2022 to 31 March 2023)
75% off your business rates bills for the 2023 to 2024 tax year (1 April 2023 to 31 March 2024)
75% off your business rates bills for the 2024 to 2025 tax year (1 April 2024 to 31 March 2025)
40% off your business rates bills for the 2025 to 2026 tax year (1 April 2025 to 31 March 2026)
The most you can claim in each tax year is £110,000 per business or £315,000 over 3 years.
It is expected that retail, hospitality and leisure relief will end at 31st March 2026. The Government intends to introduce two permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026/27.
You may be able to get retail, hospitality and leisure relief on top of other types of business rates relief you’re eligible for